ITO 25(1)(1), MUMBAI vs. LEELA R. JAIN, MUMBAI

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ITA 5826/MUM/2013Status: DisposedITAT Mumbai08 March 2016AY 2005-062 pages

In favour of the assessee: the Revenue's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal dismissed the assessee's cross-objection as not pressed. The Tribunal also dismissed the AO's appeal as not maintainable due to the low tax effect.

What were the facts?

The Assessing Officer (AO) and the assessee filed appeals against the CIT(A)'s order. The assessee withdrew their cross-objection. The tax effect in the AO's appeal was below the monetary limit prescribed by the CBDT.

What were the issues?

Whether the appeal filed by the AO is maintainable given the tax effect below the CBDT's prescribed limit. Whether the assessee wishes to pursue their cross-objection.

Which sections of the Income-tax Act were involved?

Section 254(1)

AI-generated summary — verify with the full judgment below

5826/13Leela

आयकर अपीलीय अिधकरण, मुंबई “ए” खंडपीठ Income-tax Appellate Tribunal -“A”Bench Mumbai सव"ी राजे",लेखा सद" एवं अिमत शु" "ाियक सद" Before S/Sh.Rajendra,Accountant Member and Amit Shukla,Judicial Member आयकर अपील सं./I.T.A. No.5826/Mum/2013 िनधा"रण वष" / Assessment Year: 2005-06 ITO -25(1)(1), Smt.Leela R Jain BKC Bandra(East) C-301,Sheffield Apartment Vs. Mumbai-51 Anand Nagar,Dahisar(East),Mumbai-68 PAN:AAWPJ 8453 D (अपीलाथ" /Appellant) (""थ" / Respondent) ""ा"ेप /CO/04/Mum/2015 िनधा"रण वष" / Assessment Year: 2005-06 Arising out of आयकर अपील सं./I.T.A. No.5826/Mum/2013 िनधा"रण वष" / Assessment Year: 2005-06 Smt.Leela R Jain ITO -25(1)(1), Vs. Anand Nagar,Dahisar(East),Mumbai-68 BKC Bandra(East),Mumbai-51 (""ा"ेपक/Cross Objector) (""थ" / Respondent) Revenue by: Sh.M Murli Assessee by:Shri S. C. Kabra सुनवाई क" तारीख / Date of Hearing: 08.03.2016 घोषणा क" तारीख / Date of Pronouncement: 08.03.2016 आयकर अिधिनयम,1961 की धारा 254(1)के अ"ग"त आदेश Order u/s.254(1)of the Income-tax Act,1961(Act) खंडपीठ खंडपीठ केकेकेके अनुसार खंडपीठ खंडपीठ अनुसार अनुसार PER Bench- अनुसार Challenging the order dtd.03.12.2013 of CIT(A)- ,Mumbai,the Assessing Officer(AO) and the assessee have filed appeal/Cross objection(CO).During the course of hearing,the Authorised Representative(AR)stated that the assessee was not interested in pursuing the CO filed by her.Hence,same stands dismissed as not pressed.It was observed that tax effect involved in the appeal filed by the Assessing Officer(AO)is below the monetary limit,(Rs.10, 00,000/-)prescribed by the Central Board of Direct Taxes (CBDT),vide its Circular No.21/ 2015 (F.No.279/Misc. 142/2007-ITJ (Pt.) dated 10th December, 2015. 2.The Departmental Representatives (DR.s),on a query by the Bench,fairly conceded that the tax involved in both cases was less than Rs.10.00 lacs. Considering these facts,we dismiss the appeal filed by the AO as not maintainable. As a result, appeal filed by the AO and the CO filed by the assessee stand dismissed. फलतःिनधा"रती अिधकारी "ारा दािखल क" गई अपील और िनधा"रती के ""या"ेप को नामंजूर कया जाता है. Order pronounced in the open court on 8th March, 2016. आदेश क" घोषणा खुले "यायालय म" "दनांक 8 माच", 2016 को क" गई । (अिमत शु"ल/ Amit Shukla ) (राजे"" / Rajendra) "याियक सद"य/Judicial Member लेखा सद"य/Accountant Member मुंबई Mumbai, "दनांक Date: 08.03.2016 Jv.Sr.PS. 1

5826/13Leela

आदेश क" क" "ितिलिप "ितिलिप अ"ेिषत अ"ेिषत/Copy of the Order forwarded to : आदेश आदेश आदेश क" क" "ितिलिप "ितिलिप अ"ेिषत अ"ेिषत 1.Appellant /अपीलाथ$ 2. Respondent /""यथ$ 3.The concerned CIT(A)/संब' अपीलीय आयकर आयु*, 4.The concerned CIT /संब' आयकर आयु* 5.DR “A ” Bench, ITAT, Mumbai /िवभागीय "ितिनिध, खंडपीठ,आ.अ.+याया.मुंबई 6.Guard File/गाड" फाईल स"यािपत "ित //// आदेशानुसार/ BY ORDER, उप/सहायक पंजीकार Dy./Asst.

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